#section 40(a)(ia)
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710 articlesIncome Tax
Income Tax
Disallowance of expense u/s 40(a)(ia) untenable when TDS deducted at lower rates
Income Tax
Income Tax
Section 40(a)(ia) disallowance cannot be made in a mechanical manner
Income Tax
Income Tax
Payment to train resources to provide pre & post sale services is FTS
Income Tax
Income Tax
Section 194A TDS not deductible on Factoring Charges
Income Tax
Income Tax
TDS not deductible on interest on savings bank account and compulsory deposit account
Income Tax
Income Tax
Disallowance of freight & carriage expense justified for non-submission of TDS payment Proof or CA certificate
Income Tax
Income Tax
TDS deduction under wrong section – No disallowance of expenses – Section 40(a)(ia)
Income Tax
Income Tax
Section 194C(6) & (7) cannot be read together to attract section 40(a)(ia) disallowance
Income Tax
Income Tax
No disallowance u/s 40(a)(ia) if recipient offered payment made by assessee as income – ITAT remands matter back to AO
Income Tax
Income Tax
Disallowance u/s 40(a)(ia) unsustainable as TDS not deductible on bank commission
Income Tax
Income Tax
Non deduction of expenses for non-deduction of TDS & inclusion of same by deductee in their income tax return – ITAT directs assessee to submit CA certificate
Income Tax
Income Tax
Disallowance u/s 40(a)(i)/ 40(a)(ia) unsustainable as amount not claimed as revenue expenditure
Income Tax
Income Tax
TDS not deductible on interest paid by Co-op. Bank to Nominal members
Income Tax
Income Tax
